The tariff classification of woman’s sleeveless pullover from Mexico.

N234034 October 22, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s sleeveless pullover from Mexico. Dear Ms. Florentino: In your letter dated October 2, 2012 you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample will be returned to you. The submitted sample, style 9200, is a woman’s “Augusta Sportswear®” label cut and sewn sleeveless pullover that is constructed from 90% polyester and 10% spandex knit fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a contrast color neckband, a high rear neckline, a pieced constructed front panel with a contrast color insert just below the center of the front panel, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes S-2XL and will be offered in girls sizes XXS-L as style 9201. The applicable subheading for styles 9200 and 9201 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division